Charity registration number.. 1164009
Animal Behaviour Training Council
Annual Report and Financial Statements
for the Year Ended 31 December 2023

Animal Behaviour Trainlng Council
Contents (continued)
Referen￿ and Adminislralive Details
Trustees. Report
2105
Statèment of Trustees, Responsibilities
Independent Examinerfs Report
Statement of Financial Activities
B81ance Sheet
Notes to the Financial Stslements
10t016

Animal Behaviour Training Council
Reference and Administrative Details
Chairnian
H Burrows
Trustees
C J Laurence
J Harrison
H Burrows
M S Freeman, resigned 08 June 2023
L Hewison, resigned 21 April 2023
L Holl&, resigned 08 June 2023
F R Cooke
J Williams
S J White, resigned 08 June 2023
D J Montgomery
H Grice
L E Johnson, elected 08 June 2023
S Jones, elected 08 June 2023
S Ismail, elected 08 June 2023
N J MeLéod, elected 08 June 2023
Winchester House
Deane Gate Avenue
Taunton
Somerset
TA21 2UH
Principal Office
Charlty Registration Number
1164009
Accountants
Milsled Langdon LLP
Motivo House
Yeovil
Somersel
BA20 2FG
Page I

Animal Behaviour Training Council
Trustees, Report
The trustees PTesenl the annual report together with the financial statements of the charty for the year
ended 31 December 2023.
Oble¢tives and activities
Objects and aim5
The Animal Behamour Training Council serves the following bNo charitable aims..
1. To promote humane practice in the training and behaviour therapy of animals and,.
2. To lobby for improvement8 in animal wèlfare related lo behaviour and tr8ining of said animals.
They are achieved by".
Setting. overseeing and monl(oring standards of professional competence in the practice of behamour
therapy 8nd training of animals.
Coordinating and hatmonising the activities of organisalions directly éngaged in the promotion of such
standards within different 8reas of this sector.
Providing information and a point of contact for other agencies more widely connected wlh animal
welFare.
Promoting high qualty, relevant behaviour and training education.
Promoting ethical Tesearch into human-animal inlerdctions, animal behaMDur and psychological
welfare.
Public benefit
The trustees confim that they have complied with the requirements of section 17 of the Charities Act
2011 to have due regard lo the public benefit guidance published by the Charty Commission for
England and Wales.
Use of volunteers
The charrty is run by a very active and committed group of volunteers who make up the trustee Board
supported by our very efficient Secrelanal provided by Val Harvey and now also by Helen Wilson. The
trustees are also supported by a small band of volunteers who sil on the sub-committees establishe
a few years ago. Many of the volunteers are busy practrtioners and academics who give their lime
freely to éstablish and run the Council's activities such as..
recognising the content of educational programmes in relation to the underpinning knowledge
required to qualify foi one of the ABTC Standards,.
ensuring effective assessment prO￿u[es",
and establishing systems to assess prior experience and learning.
Page 2

Animal Behaviour Training Council
Trustees. Report (continuèd)
Achievements and perfornianc¢
The value of a paid Secretarial continues to underpin the higher level of activity and efficiency with
which the Council 15 run. Val Hatvey provides a rnost effective support lo trustees providing lime
responses to incoming mail as well as ensuring the Register is LJP lo date and keeping the trustees on
their toes. Her WOTkload has increased to such an extent this year that we now also employ the
services of Helen Wilson to take on the administration of the assessment processes.
The establishment of the Accredit￿ Prior Experience and Leaming IAPEL) system as an allemative
pathway Into becoming an AB TC practitioner has been a great success. 24 c2ndidales have applied
for consideration and are making their way through the assessment process wlh 14 hamng so far
been assessed as compliant and Progressing to the Practical Assessment. The 8bilily lo enter through
APEL also widens the accessibility of the sector to a variety of candidates. In parallel we have been
working on improwng our dThiersty and inclusivity. The DEI group has produced a vaiiety of material lo
assist praclilioners and their clients. The most important is the addition of Sign Solutions lo aid those
th hearing issues and that will go IDie in January 2024.
The rollin9 pr(￿e$S of periodic evaluation of courses and assessment procedures has continued.
Additional practitioner organisations and courses have been added to increase the breadth of our
work.
The work to acquire accredilalion for practitioners LJnd6r ISO 17024 has continued. Following a very
lengthy process of discussion and updating with an advisor from UKAS we have asked for preliminary
inspection. This tumed LJP very considerable Work to ensure that we compty wlh each of over
hundred conditions and this will delay inspection. We still hope lo have that complete by the end of
April so that Council can make an infomied decision on whether lo go ahead with accredilalion. We
#re well aware that the decision will have significant financial and organisational implications for the
charity and must therefore be very carefully evaluated.
The Programme Recognition Committee continues to work hard to evaluate courses and this has
provided an addbtional income as well as helping lo recruit additional members. Their work continues
and new courses are regularly being recognised.
The project to encourage Veterinary Nurses to consider career developmént in ITaining and behaviour
was established by the British Veterinary Nursing Association IBVNAI this year In partnership with
ABTC has continued lo go from strength to strength. That has resulted in a signrficanl income from
the profit share of £4,803 and another payment will be due early in 2024.
Paye 3

Animal Behaviour Training Councll
Trustees, Report (continued)
Financial review
Income for the year was £37,661 an increase on 2022 1£20,9651 as Registration fees were again
charged and increased. Expenditure was £33.330 12022.. £19,725) which is in line with the budget.
This net income was £4.331 in line with our bre8k-even budget.
The charivs funds are held in interest beari￿g accounts with Lloyds Bank.
Under the charitys governing document, the charity has the power to make any investments which
the trustees see fit.
The trustees have assessed the rnajor risks lo which the Gharty is exposed and are s8tisfied that
systems are in place lo mitigate exposure to the major risks.
The charity has no reserves policy because we have not intended to maintsin reserves apart from an
operating reserve. As the Council grows in 8Ctnity it may be necessary to establish a fomial reserve
in the future.
At the d*e of approving the report and accounts, there are no uncertainties about the charty's abilty
to continue as a going concern.
There are no funds or subsidiary undért8kings that aTe materialty in deficit.
Plans for future periods
Aims and key objectives forfuture periods
Every year seems lo be more busy than the last and that continues to increase ITUStees' and other
volunteers, workload. Following a strategy day in the summer we agreed lo add 8n additional person
lo our Secretarial. Following a very competitive interview Process Helen Wilson joined us in the
autumn and she has made a significant difference to the efficiency of OLJr assessment processes.
However rt is clear that asking volunteers to give up very significant time to the charity is not
¢ompatible wrth full time employment and a famity and we will need to think again 8bout paying
additional people with behavioural expertise to undertake some of the WDd(.
Wrthout question the main aim for 2024 is lo resolve the application for UKAS accreditation of ABTC
to allow us lo certrfy our praclrtioners. We consider we now have in place the necessary systems to
comply wrth the standards. But theTe are additional implicAtions on which we can only move forward
once the decision to be a￿re￿iled has been made. In particular they relate lo how the charity
interacts with praclilioners on the Register and, above all, the financial impltcalions of accredf(ation.
After the Roy81 College of Veterinary Surgeons IRCVSI deuded not to pursue their AcGreditation
model ot regulation of paraprofessionals we were surprised that a discussion about regulation of a
part of the training and behaviour sector started. The basis for the discussion is whether behavioural
modification could be an act of veterinary surgery as defined under the Veterinary Surgeons Act 1966.
The charty's view is that regulalioTI should appfy across the whole sector and that cherry picking one
particular group will be counter-productive. The discussion continues in an RCVS working group.
We have identified a potential gap in our Standards for those wrth behaviour and training skills
working in res¢u& 2nd re-homing organisations A working group of the interested charities has
drafted an additional standard and trustees will consider ils inclusion oncè the UKAS work has been
completed.
P09e 4

Anlmal Behaviour Training Council
Trustees, Report (continued)
Structure. governance and management
Nature of goveming document
The Chanty is a Char(table Incorporated Organisation govemed by a constitution adopted on 16
October 2015.
Organisational structure
Trustees who served during the year and up lo the dale of signature of the financial slalements were..
H Burrows Ichair)
F R Cooke
M S Freeman, Tes1gned 8 June 2023
H Grice
J Harrison
L Hewison. resigned 21 April 2023
L Hoile, resigned 8 June 2023
C J Laurence
D J Montgomery
J Williams
S J White. resigned 8 June 2023
L E Johnson, elected 8 June 2023
S Jones, elected 8 June 2023
S Isrnail, elected 8 June 2023
N J McLeod, elected 8 June 2023
Trustees are elected by voting Council membèrs by postal lelectronicl vole and announced at the
AGM. The board of trustees has the power lo appoint Iruslees but that power has not been used to
date. No external body or any other person is entitled to appoint a trustee.
Thè committee structure is functioning well with all of them Teporting to the full trustee meetings.
Committees are.. APEL, General Purposes and Finance, Membership Application, Praclilioner
Assessment, Programme Recognition, Social Media, Events and Diversity Equity and Inclusivity. The
structure provides for more focussed di5CU5sion on specific subject areas and the involvement of
some experts who are not trustees.
No governance and management details are exempt from disclosure_
The annual report was approved by the Iruslees of the charity on
behalf by..
and signed on its
C J Laurence
Trustee
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Animal Behaviour Training Council
Statement of Trustees, Responsibilities
The trustees are responsible for preparing the trustees. Teport and the financial statements in
accordance with the United Kingdom Accounting Standards Iuniled Kingdom Generally Accepted
Accounting Practi￿) and applicable law and regulations.
The law applicable to charities requires the Iruslees to prepare financial statements for each financial
year whiGh give a true and fair view of the stale of affairs of the Gharity and of the incoming resources
and application of resources of the charity for that period. In preparing these financial statements. the
trustees are required to.
select suitsble accounting policies and then apply them consistenlty",
observe the methods and principles in the Charities SORP.,
make judgements and eslimales that are reasonable and prudent.,
slate whether applicable accounting stsndards have been followed, subject to any material
departures disclosed and explained in the financial statements," and
prepare the financial statements on the going concem basis unless rt is inappropriate lo presume
that the charity will continue in business.
The trustees are responsible for keeping proper acGOUnting records that disclose with reasonable
accuracy al any lime the financial position of the charity and enable them lo ensure that the financial
statements comply with the Charities Act 2011. the Charities (Accounts and Reports) Regulations
2008, and the provisions of the constitution. The ttustees are also responsible for safeguarding the
assets of the charity and henGe for taking reasonable steps for the prevention and detèction of fraud
and other irtegularities.
The trustees are responsible for the Maintenan￿ and integrity of the corporate and finan￿81
information inGluded on the charity's website. Legislation governing the preparation and dissemination
of financial slalemenls may drffer from legislation in other jurisdictions.
Approved by the trustees of the charity on
signed on its behalf by..
CJL8
Trustee
nce
Pag8 6

Animal Behaviour Training Council
Independent Examiner's Report to the trustees of Animal Behaviour Training
Council
I report lo the trustees on my examination of the accounts of Animal Behaviour Training Council for
the year ended 31 December 2023.
Responsibilities and basis of report
As the charity's trustees of Animal Behaviour Tmining Council you are responsible for the preparation
of the accounts in accordance with the requirements of the Charities Act 2011 I'lhe Act'l.
Having Satisfied myself that the accounts of the Charity are not required to be audited and are eligible
for independent examination, I report in respect of my examination of the Animal Behaviour Training
Council's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I
have followed all the applicable Directions given by the Charity Commission under section 14515llbl
of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come lo my attention in
connection with the examination giving me cause to believe that In any material respect..
1. accounting records were not kept in respect of Animal Behaviour Training Council as required by
section 130 of the Act., or
2. the accounts do not accord with those records,. or
3. the accounts do not comply with the accounting requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the accounts give a 'lrue and fair view, which is not a maller considered as part
of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to
which attention should be dfftwn in this reF)Ort in order to enable a proper understanding of the
accounts to be reached.
lan Peter Lloyd FCCA
Milsled Langdon LLP
Molivo House
Alvinglon
Yeovil
Somerset
BA20 2FG
4 June 2024
Page 7

Animal Behaviour Training Council
ststement of Financlal Activities for the Year Ended 31 December 2023
Unrestricted
funds
Restricted
funds
Total
2023
Total
2022
Note
ID¢om• and Endowmonts from:
Donations and legacies
Charitable activ((ies
Other trading activitias
Investment income
1,598
4,280
23,725
208
7,850
9,448
4,280
23,725
208
137
2,700
18,118
10
Total Income
29,811
7,850
37,661
20,965
Expènditure on=
Charitable activities
130,7981
2,5321
33,3301
19,725
Total expenditure
Net lexpendilurellincome
Net movement in funds
130,798
2,532
33,330
19,725
1987
5,318
4,331
1,240
198n
5,318
4,331
1,240
Reconclllation of funds
Totsl funds brought forward
Total funds carried forward
19,734
19,734
18,494
11
18,747
5,318
24,065
19,734
All of the charty's 8ctivrties derive from continuing operations during the abovè periods.
The funds breakdown for December 2022 is shown in note 11.
The notes on pages 10 to 16 form an integral part of these fin8n¢ial statements.
Page 8

Animal Behaviour Training Council
(Registration number: 1164009)
Balance Sheet as at 31 December 2023
2023
2022
Note
Currènt assets
Cash al bank and in hand
27,150
20,642
Creditors.. Amounts falling due wlthln one year
10
(3,0851
908
Net assèts
24,066
19,734
Funds of the charlty:
Restricted Income funds
Restricted funds
5,318
Unrestricted Income funds
Unrestricted funds
18,747
19,734
Total funds
11
24,085
19,734
The financial slalements on pages 8 to 16 were approved by the trustees. and aulhorised for issue on
.>l.-..<-..2*and signed on their behalf by..
C J Laurence
Tnjstèè
The notes on pages 10 to 16 fomi an integral part of these financial statements.
Page g

Animal Behaviour Training Council
Notes to thè Financial Statements for the Year Ended 31 December 2023
1 Accounting policles
ststemant of compliancè
The financial statements have been prepared in accordance with AC￿￿ntIng and Reporting by
Charities." Statement of Recommended Practice applicable to charities pieparing their 8ccounts in
accordance with the Financial Reporting Standaid applicable in the UK and Republic of Ireland IFRS
1021 (effective 1 January 20191 (Charities SORP IFRS 1021), the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 10212nd the Charities Act 2011.
Basis of preparation
Animal Behaviour Training Council meets the definition of a public benefit enlty under FRS 102. The
accounts (financial slatementsl have been prepared under the historical cost convention with items
rewgnised at cost or transaction value unless otherwise stated in the Televant notelsl to these
accounts.
Exemption from preparing a cash flow ststement
As allowed by the Charities SORP IFRS 1021 the trustees have optéd.not lo include 8 slalement of
cash flows due to the size of the charity.
Going concern
The Iruslees consider that there are no material un￿rtaintieS about the charitys ability to continue as
a going concem.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are ol a
general nature is recognised when the charity has entitlement to the income, it is probable that the
income will be re￿iVed and the amount can be measured wrth sufficient reliabilty.
Donations and legacies
Donations and le9aGies are recognised on a re￿IVable basis when receipt is probable and the
amount can be reliably measured.
Expendlture
All expenditure is recognised once there is a legal or conslruclive obligation to Ih3t expenditure, il is
probable settlement is required and the amount can be measured reliably. All costs are allocated lo
the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot
be directly attributed to particular headings they have been allocated on a basis consistent with the
use of resources, with central staff costs allocated on the basis of time spent, and depreciatw)n
charges alloc2ted on the portion of the asset's use. Other support costs are allocated based on the
spre8d of staff eosts.
Charitable activities
Charitable expenditure comprise5 those costs incurred by the charity in the delivery of its activities
and services for ils beneficiaries. 11 includes both costs that can be all¢)cated directly to such activities
and those costs of an indirect nature necessary lo support them.
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Animal Behaviour Training Council
Notes to the Financial Statements for the Year Ended 31 December 2023
(continued)
Support costs
Support costs include central functions and have been allocated lo activity cost categories on a basis
consistent with the use of resources. for exsmple, 8lloc2ting property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable lo the chariws compliance with conslilLrtional and slalulory
requirements. including audit, strategic management and trustee's meetings and reimbursed
expenses.
Taxation
The charity is considered lo pass the lesls sel out in Paragraph 1 Schedule 6 of the Finance Act 2010
and therefore it meets the definition of 8 charitsble company for UK corporation tax purposes_
Accordingly. the charity is potentialty exempl from laxalion in respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the CorpDr8tion Tax Aet 2010 Dr Section
256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are
applied exclusively to charitable purposes.
Cash and cash equlvalents
Cash and ¢ash equivalents comprise cash on hand and call deposits, and other short-term highty
liquid investments that are readily convertible to a known amount of cash and are subject to an
insignificant risk of change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the Iruslees discretion in
furtherance of the objectives of the chaTIty.
ReslriGted income funds are those donated for use in a particular area or for specific purposes, the
use of which is restricted to that area or purpose_
Financial in$tnJments
The charity only holds basic financi21 inslrumenl$ as dèfined in FRS 102. The financial assets and
financial liabilities of the charity and their measurement basis are as follows",
Financial assets trade and other debtors are basic financial instruments and are debt instruments
measured st amortised cost. Prepayments are not financial instruments.
Cash al bank- is classified as a basic financial instwment and is measured at face value.
Financial liabilities
trade creditors. accruals and other creditor$ are frn¥nciJl instruments, and are
measured at amortised cost. Taxation and social secLJrity are not included in the financial instruments
disclosure definition. Deferred income is not deemed to be a financial liability, as the cash settlement
has already takèn placè and there is an obligation lo delDier services rather than cash or another
financi81 instrum8nt.
Po9¢11

Animal Behaviour Training Council
Notes to the Financial Statements for the Year Ended 31 December 2023
(continued)
2 Income from donatlons and legacies
Unrestricted
funds
General
Restricted
funds
Total
2023
Totsl
2022
Donations and legacies..
Donations from indwiduals
1,598
7,850
9,448
137
1,598
7,850
9,448
137
£1,598 12022 £137) of the income above was attributable to unrestricted funds and £7,85012022 -
£Nil) attributable to restricted funds.
3 Income from charitable activltles
Unrestricted
funds
General
Total
2023
Total
2022
Assessment income
4,280
4,280
2,70D
All of the income above was attributable lo unrestricted funds in 2023 and 2022.
4 Income from other trading activities
Unrestricted
funds
General
Total
2023
Totsl
2022
Trading Income..
Profil share from BVNA
Sales of goods and servi
Membership subscriptions and registrations
4,803
20
18,902
4,803
20
18,902
24
18,094
23,725
23,725
18,118
All of the income above was attributable lo unreslri¢ted funds In 2023 and 2022.
Page 12

Animal Behaviour Training Council
Notes to the Financial Statements for the Year Ended 31 December 2023
(continued)
5 Investment income
Unrestricted
funds
General
Total
2023
Totsl
2022
other investment income
208
208
208
10
All of the income above was 8ttributable to unrestricted funds in 2023 and 2022.
6 Expenditure on charitable activitlOS
Unrestricted
funds
Gèneral
Restricted
funds
Total
2023
Total
2022
Notè
Allocated support
costs
Governance ¢osls
Assessment costs
23,817
4,544
2,437
2.532
26,349
17,244
1,881
600
2,437
30,798
2,532
33,330
19,725
Unrestricted
funds
General
Restricted
funds
Total
2023
Total
2022
Insurance
Memberships and subscriptions
Website and marketing
SeGrelarial expenses
Govemance costs
Assessments costs
Application costs
302
1,173
5,590
16,752
302
1,173
5,590
17,484
4.544
2,437
1,800
254
570
4,123
12,297
1,881
600
732
2,437
1,800
2,532
30,798
33,330
19,725
£30,798 12D22 £19,725) of the income above was attributsble lo unrestricted funds and £2,532
12022 £Nill 8ttribLJtable lo restricted funds.
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Animal Behaviour Training Council
Notes to th8 Financial Statements for the Year Ended 31 December 2023
(continued)
7 Anatysis of governance and support costs
Govgrnance costs
Unrestricted
fund5
Gen&ral
Total
2023
Total
2022
Independent examiner fees
Examination of the financial statements
Other fees paid to examiners
Trustees remuneration and expenses
Legal fees
Other governance ￿StS
1,440
1,675
674
420
335
1,440
1,675
674
420
335
914
932
35
4,544
1,881
8 Trustees remuneration and expenses
No travel expenses were reimbursed to trustees during the year.
During the ye8r the charity made the following transactions wrth Iruslees-.
E A McBride
£Nil12022' £140) of expenses were reimbursed lo E A McBride during the year.
J Williams
£5712022.. £2981 of expenses were reimbursed lo J Williams during the year.
C J Laurence
£9212022. £2681 of expenses were reimbursed to C J Laurence during the year.
L Hoile
£12412022.. £2261 of expenses were reimbursed lo L Hoile during the year.
H Grice
£16312022.. £Nill of expenses were reimbursed lo H Gr1￿ during the year.
J Harrison
£13612022". £Nill of expenses were reimbursed to J Harrison during the year.
N J McLeod
£10312022.. £Nill of expenses were reimbursed lo N J McLeod during the year.
No trustÈÈs, nor any persons connected with th8m, have re￿Ned any Temuneralion or benefits from
the charity during the year.
Page 14

Animal Behaviour Tralnlng Council
Notes to the Financial Statements for the Year Ended 31 December 2023
(contlnued)
9 Cash and cash equivalents
2023
2022
Cash at bank
Short-lerni deposits
279
26,871
329
20,313
27,150
20,642
10 Crgdllors.. amounts falllng due wlthln one year
2023
2022
Accruals
3,085
908
11 Funds
Balance at 31
December
2023
Balance at 1
January 2023
Incoming
resources
Resources
èxpènded
Unrestricted funds
General
General
19,734
29,811
130,798}
18,747
Restyleted funds
UKAS
7,850
{2,532)
5,318
Total funds
19,734
33,330
24,065
Balance at 31
December
2022
Balance at 1
January 2022
Incoming
resources
Resources
expended
Unrestrfctod funds
General
General
18,494
20,965
119,7251
19,734
The specrfic purposes for which the funds are to be applied are as follows..
Unrestricted funds are used for the furtherance of the charitable objects.
Restricted funds are funds Teceived for specific purposes and are in respect of the charity becoming
accredrted by UKAS.
Page 15

Animal Behaviour Training Council
Notes to the Financial Statements for the Year Ended 31 December 2023
(continued)
12 Analy51s of net assets between funds
Total funds
at31
Decèmber
2023
Unrestricted
funds
General
Restricted
funds
Current assets
Current liabilities
21,832
13,085
18,747
5,318
27,150
13.085
24,065
Total nel assets
5,318
Total funds
at31
December
2022
Unrestrlcted
funds
Gen8ral
CuFrenl assets
CurTent liabili(ie$
20.642
908
20,642
1908
Total net assets
19,734
19,734
13 Relatod party transactions
Apart from the trustees expenses disclosed in note 8, there were no other related party transactions in
the year.
Page 18